Revenue have issued an update to the EWSS Guidelines, and employers availing of the scheme must now prepare projections of turnover or orders for the first 6 months of 2021, at 31 December 2020, to ensure that they are still eligible for the scheme, for pay-dates occurring in 2021. The period January to June 2019 must be used as the comparable period, for the purposes of the required 30% drop in turnover or orders.
The projections must be updated at the end of January 2021, and also the end of February 2021.
If the criteria is not satisfied the employer is required to de-register from the scheme
A link to the updated guidelines is here:
https://www.revenue.ie/en/employing-people/documents/ewss/ewss-guidelines.pdf